<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-10T16:33:15-06:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>473535842</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>DAVIS FARR LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>18201 VON KARMAN AVE SUITE 1100</AddressLine1Txt>
        <CityNm>IRVINE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92612</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>330068571</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF LOS PENASQUITOS CANYON</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PRESERVE INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>8588637393</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 26523</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>921960523</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JEANIE ANDERSON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8588637393</PhoneNum>
      <SignatureDt>2023-11-10</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JEANIE</PersonFirstNm>
        <PersonLastNm>ANDERSON</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TRITIA FOSTER</PreparerPersonNm>
      <PTIN>P02164134</PTIN>
      <PhoneNum>9494742020</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>LES BRAUND</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 26523</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>921960523</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>507278</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>PENASQUITOS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1984</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE FRIENDS OF LOS PENASQUITOS CANYON PRESERVE IS A NON-PROFIT ORGANIZATION THAT IS DEDICATED TO THE PRESERVATION, RESTORATION, AND PARTNERSHIP WITH THE SAN DIEGO CITY AND COUNTY RANGERS IN THEIR MANAGEMENT OF THE PRESERVE AND THE ADJACENT OPEN SPACES. WE SUPPORT EDUCATIONAL AND RECREATIONAL ACTIVITIES THAT FOSTER AN APPRECIATION OF THE NATURAL ENVIRONMENT.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>200</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>15884</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>505668</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>0</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>30375</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>438</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>310</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>1172</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>46569</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>507278</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>32201</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>15931</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>32201</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>15931</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>14368</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>491347</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>445189</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>920612</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>445189</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>920612</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE FRIENDS OF LOS PENASQUITOS CANYON PRESERVE IS A VOLUNTEER ORGANIZATION WHICH HAS BEEN PROTECTING THE PRESERVE FOR MORE THAN 39 YEARS. THE FRIENDS ASSIST THE CITY AND COUNTY RANGERS THROUGH ACTIVITIES SUCH AS LEADING INTERPRETIVE WALKS, PERFORMING WILDLIFE AND OTHER SCIENTIFIC STUDIES, REMOVING INVASIVE AND EXOTIC WEED AND REPLANTING WITH NATIVE SPECIES, INSTALLING KIOSKS, AND COORDINATING SCOUT PROJECTS. PAST SCOUT PROJECTS HAVE INCLUDED BUILDING SMALL BRIDGES, INSTALLING INTERPRETIVE SIGNS, BUILDING AND INSTALLING OWL BOXES, AND RESTORING TRAILS. THE BOARD MEETS BI-MONTHLY AND WELCOMES NEW VOLUNTEERS IN ANY CAPACITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>9951</ExpenseAmt>
      <Desc>HABITAT RESTORATION: ORGANIZING VOLUNTEERS, PROVIDING PLANTS AND TOOLS FOR THE PLANTING OF NATIVE PLANTS AND ERADICATE INVASIVE WEEDS. CONDUCTING ENDANGERED PLANT SURVEYS.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>5768</ExpenseAmt>
        <Desc>PUBLIC EDUCATION OF BIODIVERSITY CONSERVATION THROUGH PUBLIC NATURE WALKS, NEWSLETTERS, SOCIAL MEDIA POSTINGS, REDESIGNED WEBSITE, AND A REFRESHED EDUCATIONAL EXHIBIT BOOTH FOR OUTREACH, NEW LOGO GEAR FOR VOLUNTEERS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <Desc>SAVING OLD COAST LIVE OAKS FROM THE GOLD SPOTTED OAK BORERS BY SURVEYING AND IDENTIFYING INFESTED TREES AND PAYING A CONTRACTOR TO CONTROL THE INSECTS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>15719</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1039900001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1039900001">1</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1039900001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1039900001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1039900001">0</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1039900001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1039900001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1039900001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1039900001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1039900001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1039900001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1039900001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>1</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>1</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>JEANIE ANDERSON</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>8589524847</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 26523</AddressLine1Txt>
          <CityNm>SAN DIEGO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>921960523</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>BETH MATHER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANNE HARVEY</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEANIE ANDERSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE KELLY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LES BRAUND</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CECILE COWAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN SWANSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTONELLA ZAMPOLLI</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <MembershipDuesAmt>1263</MembershipDuesAmt>
      <AllOtherContributionsAmt>504405</AllOtherContributionsAmt>
      <TotalContributionsAmt>505668</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>438</TotalRevenueColumnAmt>
        <ExclusionAmt>438</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>206</TotalRevenueColumnAmt>
        <ExclusionAmt>206</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>966</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>966</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>966</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>507278</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>966</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>644</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>779</TotalAmt>
        <ProgramServicesAmt>662</ProgramServicesAmt>
        <ManagementAndGeneralAmt>117</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <OfficeExpensesGrp>
        <TotalAmt>599</TotalAmt>
        <ProgramServicesAmt>508</ProgramServicesAmt>
        <ManagementAndGeneralAmt>91</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InsuranceGrp>
        <TotalAmt>2228</TotalAmt>
        <ProgramServicesAmt>2228</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>TRAIL MAINTENANCE AND V</Desc>
        <TotalAmt>5571</TotalAmt>
        <ProgramServicesAmt>5571</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EDUCATION AND OUTREACH</Desc>
        <TotalAmt>3229</TotalAmt>
        <ProgramServicesAmt>3229</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GIFTS TO OTHER CHARITIE</Desc>
        <TotalAmt>3000</TotalAmt>
        <ProgramServicesAmt>3000</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>RANCH GRANT</Desc>
        <TotalAmt>500</TotalAmt>
        <ProgramServicesAmt>500</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>25</TotalAmt>
        <ProgramServicesAmt>21</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>15931</TotalAmt>
        <ProgramServicesAmt>15719</ProgramServicesAmt>
        <ManagementAndGeneralAmt>212</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>122829</BOYAmt>
        <EOYAmt>161676</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>122534</BOYAmt>
        <EOYAmt>575814</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>199826</BOYAmt>
        <EOYAmt>183122</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>445189</BOYAmt>
        <EOYAmt>920612</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>445189</BOYAmt>
        <EOYAmt>920612</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>445189</BOYAmt>
        <EOYAmt>920612</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>445189</BOYAmt>
        <EOYAmt>920612</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>491347</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-15924</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>157175</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5514</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14010</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15884</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>505688</CurrentTaxYearAmt>
        <TotalAmt>698271</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>157175</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5514</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>14010</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15884</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>505688</CurrentTaxYearAmt>
        <TotalAmt>698271</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearAmt>494927</CurrentTaxYearAmt>
        <TotalAmt>494927</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearAmt>494927</CurrentTaxYearAmt>
        <TotalAmt>494927</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>203344</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>821</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17903</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25653</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30685</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>644</CurrentTaxYearAmt>
        <TotalAmt>75706</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>821</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17903</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>25653</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>30685</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>644</CurrentTaxYearAmt>
        <TotalAmt>75706</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus3YearsAmt>589</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>286</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>966</CurrentTaxYearAmt>
        <TotalAmt>1841</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>157996</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>24006</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>39949</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>46569</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>507298</CurrentTaxYearAmt>
        <TotalAmt>775818</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.26210</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.85540</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.09760</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.14290</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsPY509Ind>X</ThirtyThrPctSuprtTestsPY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1039900001">
      <ProtectionNaturalHabitatInd>X</ProtectionNaturalHabitatInd>
      <TotalEasementsCnt>9</TotalEasementsCnt>
      <TotalAcreageCnt>5.00</TotalAcreageCnt>
      <StatesEasementsHeldCnt>1</StatesEasementsHeldCnt>
      <WrittenPolicyMonitoringInd>0</WrittenPolicyMonitoringInd>
      <StaffHoursSpentEnforcementCnt>35.00</StaffHoursSpentEnforcementCnt>
      <ExpensesIncurredEnforcementAmt>0</ExpensesIncurredEnforcementAmt>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>NOT INCLUDED AS THE EASEMENTS ARE NOT OWNED BY THE FRIENDS OF LOS PENASQUITOS CANYON PRESERVE, INC. (FLPCP) ALL OF THE EASEMENTS ARE HELD ON BEHALF OF THE CALIFORNIA COASTAL COMMISSION. FLPCP HAVE SIGNED DOCUMENTATION FROM THE COASTAL COMMISSION FOR THE DIFFERENT PARCELS. UNDER TERMS OF THE EASEMENTS, FLPCP RESPONSIBILITY IS TO MONITOR THE LANDS UNDER EASEMENT FOR POSSIBLE VIOLATIONS, SUCH AS BUILDING ON THE LAND OR SELLING IT, ETC. FLPCP ARE EMPOWERED TO NEGOTIATE WITH THE PROPERTY OWNERS TO RESOLVE ANY PROBLEMS. IF FLPCP ARE NOT ABLE TO RESOLVE PROBLEMS, THE COASTAL COMMISSION STAFF CAN BE CALLED IN WITH THEIR ENFORCEMENT POWERS. FLPCP HAS NEVER HAD ANY PROBLEMS WITH PROPERTY OWNERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>AN UPDATE OF THE FRIENDS' BYLAWS OCCURRED ON APRIL 1, 2022 BY AN EMAIL VOTE OF THE GENERAL MEMBERSHIP OF THE FRIENDS OF LOS PENASQUITOS CANYON PRESERVE. THE MAJOR CHANGES WERE AS FOLLOWS: -VOTING RIGHTS WERE CHANGED FROM GENERAL MEMBERSHIP TO THE BOARD OF DIRECTORS. -THE COMPOSITION OF THE BOARD WAS CHANGED FROM 7-13 MEMBERS TO 5-13 MEMBERS. THESE MEMBERS ARE TO BE ELECTED AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS HELD IN FEBRUARY. -THE TERM OF OFFICE FOR A DIRECTOR WAS CHANGED FROM 2 YEARS TO 3 YEARS. -THE PROCEDURE FOR REMOVING DIRECTORS WAS CHANGED FROM REQUIRING A VOTE OF THE DIRECTORS AND A 2/3 VOTE OF THE MEMBERSHIP TO DIRECTORS MAY BE REMOVED WITH OR WITHOUT CAUSE WHEN GIVEN A 30 DAY NOTICE AND 2/3 OF THE DIRECTORS VOTE FOR THE REMOVAL. THE FOLLOWING WAS ADDED TO THE BYLAWS: -ACTION CAN BE TAKEN BY THE BOARD IF A MAJORITY OF THE DIRECTORS CONSENT IN WRITING TO THAT ACTION. -MEETINGS MAY BE HELD BY CONFERENCE CALL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>FRIENDS OF LOS PENASQUITOS CANYON PRESERVE HAS EIGHT LEVELS OF MEMBERSHIP AVAILABLE. PLEASE REFER TO OUR WEBSITE HTTPS://WWW.PENASQUITOS.ORG/MEMBERSHIP/P/BECOME-A-MEMBER FOR FURTHER INFORMATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPOSITION OF THE BOARD WAS CHANGED FROM 7-13 MEMBERS TO 5-13 MEMBERS. THESE MEMBERS ARE TO BE ELECTED AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS HELD IN FEBRUARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>VOTING RIGHTS WERE CHANGED FROM GENERAL MEMBERSHIP TO THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICERS REVIEW AND APPROVE THE FORM 990 TO BE FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WILL COMPLY WITH ANY REQUEST OF PUBLIC DISCLOSURE OF ITS GOVERNING DOCUMENTS, FORM 990 RETURNS, AND OTHER INFORMATION AS REQUIRED. FORM 990 IS PUBLICLY AVAILABLE AT THE CALIFORNIA REGISTRY OF CHARITABLE TRUSTS WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
